| [ 1 ] |
R 8.1 Abs. 3 LStR 2023. |
| [ 2 ] | |
| [ 3 ] |
S. Abschn. 3.2-3.5. |
| [ 4 ] |
R 8.1 Abs. 7 Nr. 4 LStR. |
| [ 5 ] |
BMF, Schreiben v. 18.1.2019, IV C 5 – S 2334/08/10006-01, BStBl 2019 I S. 66. |
| [ 6 ] |
S. Reisekosten. |
| [ 7 ] |
R 8.1 Abs. 8 Nr. 2 LStR. |
| [ 8 ] |
S. Abschn. 4. |
| [ 9 ] |
R 40.2 Abs. 1 Nr. 1 LStR. |
| [ 10 ] |
§ 40 Abs. 2 Nr. 1 EStG. |
| [ 11 ] |
§ 40 Abs. 2 Nr. 1 EStG. |
| [ 12 ] |
BMF, Schreiben v. 25.11.2020, IV C 5 – S 2353/19/10011 :006, BStBl 2020 I S. 1228, Rz. 76. |
| [ 13 ] |
R 8.1 Abs. 7 Nr. 4 LStR. |
| [ 14 ] |
BMF, Schreiben v. 5.1.2015, IV C 5 – S 2334/08/10006, BStBl 2015 I S. 119. |
| [ 15 ] |
R 8.1 Abs. 7 Nr. 4 Buchst. a LStR. |
| [ 16 ] |
§ 40 Abs. 2 Nr. 1a EStG. |
| [ 17 ] |
R 8.1 Abs. 7 Nr. 4c LStR. |
| [ 18 ] |
S. Abschn. 2. |
| [ 19 ] |
S. Abschn. 3. |
| [ 20 ] |
BMF, Schreiben v. 18.1.2019, IV C 5 – S 2334/08/10006-01, BStBl 2019 I S. 66. |
| [ 21 ] |
S. Abschn. 4. |
| [ 22 ] |
S. Abschn. 3.4. |
| [ 23 ] |
S. Abschn. 3.4. |
| [ 24 ] | |
| [ 25 ] |
§ 40 Abs. 2 EStG. |
| [ 26 ] |
R 8.1 Abs. 8 Nr. 2 LStR. |
| [ 27 ] |
§ 1 Abs. 1 Satz 1 Nr. 3 SvEV. |
| [ 28 ] |